IGST export refund mechanism extended to allow one-time officer-interface revision for eligible shipping bills under prescribed procedure. Extension allows exporters to obtain revised IGST refund sanctions where earlier scrolls showed a lesser IGST amount due to declaration errors, omission of Compensation Cess, or officer typographical mistakes. Eligible Shipping Bills already scrolled and filed within the extended cut-off may be processed once via ICES officer interface after submission of a signed Revised Refund Request (RRR) to the designated AC/DC; the officer will verify and sanction the differential amount, producing a fresh scroll for the differential only.